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State Comptroller DiNapoli Releases Municipal & School Audits
… The district, on average, annually over-estimated appropriations by $3.2 million (9.9%) and maintained four … Board of Cooperative Educational Services – Network User Accounts (Ulster County) Officials did not adequately manage … balance was $34,092, which was less than 4% of the 2023 appropriations. The board underestimated expenditures by …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Employee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… and the agency must change the Reason that was used for that particular action, the agency must return the employee to the payroll using an Action of RFL (Return from Leave) or REH … working and receiving payment per the applicable laws, rules and regulations. Leave of Absence/Leave with Pay: If an …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservCity of Glen Cove – Budget Review (B7-15-17)
… fund and an operating deficit totaling $172,691 in the golf and recreation fund. The City projects that, as of … fund, $516,476 in the water fund and $740,254 in the golf and recreation fund. The 2016 proposed budget contains … should continue to monitor the financial position of the golf and recreation fund to ensure the fund generates a fair …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… financial transactions in a timely and accurate manner to enable informed decision-making by the board of fire … Commissioners (Board) did not have sufficient information to effectively oversee the District’s financial operations … Always prepare and submit accurate bank reconciliations to the Board. The report includes four recommendations that, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Department of Transportation Bulletin No. DOT-40
… for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice: The Earnings … Code COB and the amount paid will be displayed on the Payroll Register. The Earnings Description Call Out Bonus and … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-40-2022-call-out-response-payment-fiscal-year-2021-2022Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Malta Ridge Volunteer Fire Company , Schenectady Municipal Housing … is being spent appropriately and effectively.” Malta Ridge Volunteer Fire Company, Inc. – Controls Over Financial … today announced his office completed audits of the Malta Ridge Volunteer Fire Company Schenectady Municipal Housing …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Capital Region BOCES , Skaneateles Central School District and the Tuckahoe Union Free School District . “In an era of … P DiNapoli today announced his office completed audits of the Capital Region BOCES Skaneateles Central School …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Maximus, Inc.
… Purpose PMA claimed it saved Downstate $138 million during the period December 1, 2012 through November 30, 2014 through … Action Plan (RAP) under contracts CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s implementation of the RAP achieved the claimed savings. Background DOH added …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incV.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction. Account is required on all … The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsCity of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Newfield Central School District – Financial Condition (2013M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The Newfield Central School … included the use of surplus and reserved fund balances to finance operations, the positive variances between their …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, … a plan to use the surplus fund balance in a manner that benefits District taxpayers. Implement performance measures …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationOswego County – County Bridge Maintenance (S9-13-8)
… from 2002 through 2011, the County had an average of 21 flags. We examined all 89 flags issued during the period 2007 to 2011 to review for … and/or actions on behalf of the County. Of the 89 flags reviewed, County officials could not produce sufficient …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether … over departmental cash receipts and information technology for the period July 1, 2011, through May 31, 2013. Background … application, we found that the School Business Executive has been granted administrative rights to the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedTown of Dover – Financial Activities (2013M-139)
… internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of … audit of claims for payment against the Town before they are paid, ensuring that each claim has sufficient …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of New Berlin – Ambulance Company Loan (2013M-22)
… expended moneys from the Revolving Loan Fund. Because the propriety of the use of these funds is governed by Federal, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Village of Addison – Payroll (2024M-12)
… complete report – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) ensured that … accurately paid officials and employees’ wages and leave benefits. Key Findings The Board did not fulfill its … Determine whether the Village of Addison Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Hammond Central School District – Financial Management (2024M-70)
… funds. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … 2022-23. This made it appear that the District needed to increase real property taxes and use appropriated fund balance to close projected budget gaps, when the District’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70State Comptroller DiNapoli Releases Municipal Audits
… Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget … financial transactions without adequate oversight. Town of Orchard Park – Recreation Department Cash Receipts (Erie … of Geneseo Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsOrdinary Disability – Article 14 Benefits
… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be … Have five years of credited service; and Be eligible for primary Social Security disability benefits. The Benefit … of: One-third of your FAS or 2 percent of your FAS for each year of credited service, up to 25 years. It is …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disability